Digitalization And Tax Law 2023

S. VPreface

The LL.M. program in Digitalization & Tax Law at WU (Vienna University of Economics and Business) was launched in 2020. Students not only attend a large number of courses (e.g. in the fields of Business Process management, Data science and Data Governance and Process Mining and Process Automation) for which they prepare papers and case studies, and take numerous exams, but also write their Master’s thesis. This thesis is a prerequisite for obtaining the academic degree of Master of Laws (LL.M.). Students can choose the topic on which they want to write their Master’s thesis. Most of them have taken the opportunity to work on a problem from their everyday work. As a result, a wide variety of topics in international tax law or technology are covered with corresponding use cases. The selection clearly shows the breadth of the program’s approach to the digitalization of tax law.

The volume starts with a contribution about “Digital maturity models for tax functions”. At the beginning of the transformation journey, an organization needs to ask itself where it stands and where it wants to go. Both the “current state” and the desired “target state” must be defined to answer the quest...